Tafsir of Al-Qiyamah 75:26

Nay (Kalla) is a dissuasion from preferring the immediate life over the Hereafter; it is as if it were said: "Desist from that, and be alerted to the death that lies before you, at which point all that is between you and the immediate life is severed."

When it reaches—that is, the soul or the spirit—which is indicated by the context of the discourse, as in the saying of Hatim:

O Ma’awiy, of what avail is wealth to a youth When it (the soul) is choked one day, and the chest becomes constricted.

And similar to the Arabs' saying "It has poured" (ursilat) when they mean "the rain has come." You rarely hear them say "the sky has poured," though, indeed, the subject may be explicitly stated here, as in saying: "The soul has reached the collarbones (al-taraqi)."

These are the upper parts of the chest, specifically the bones flanking the hollow of the throat, both on the right and the left. It is the plural of tarquwah (collarbone). They cite as evidence the verse of Durayd ibn al-Simmah:

Many a grave matter have I warded off for them, While their souls had reached the collarbones.